Arizona § 42-5121 Definitions

Arizona Statutes

§ 42-5121 — Definitions

Arizona § 42-5121

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 3.Tax Exemption for Sales to Indian Tribes, Tribally Owned Businesses, Tribal Entities and Affiliated Indians

This text of Arizona § 42-5121 (Definitions) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-5121 (2026).

Text

In this article, unless the context otherwise requires:

1."Affiliated Indian" means an individual Native American Indian who is duly registered on the tribal rolls of the Indian tribe for whose benefit the Indian reservation was established.

2."Indian reservation" means all lands that are within the limits of areas set aside by the United States for the exclusive use and occupancy of an Indian tribe by treaty, law or executive order and that are recognized as Indian reservations by the United States department of the interior.

3."Indian tribe" means any organized nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior and includes any entity formed under the laws of the Indian tribe.

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In this article, unless the context otherwise requires:

1. "Affiliated Indian" means an individual Native American Indian who is duly registered on the tribal rolls of the Indian tribe for whose benefit the Indian reservation was established.

2. "Indian reservation" means all lands that are within the limits of areas set aside by the United States for the exclusive use and occupancy of an Indian tribe by treaty, law or executive order and that are recognized as Indian reservations by the United States department of the interior.

3. "Indian tribe" means any organized nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior and includes any entity formed under the laws of the Indian tribe.